Research On The Management With Combination Of Asset And Budget In Administrative Institutions Of H District Of Guangdong Province

In China’s socialist market economy system,the adjustment of financial functions is an important issue to improve the efficiency of administrative management,besides,budget management and asset management are the core of financial management.In order to improve the financial efficiency of the government,China established the principle of combining asset management and budget management in 2006.Although the financial management thinking of combining assets with budget has been promoted in practice for more than ten years,there are still many problems in practice.In this paper,based on research and practice,we seek the fundamental course of the problems from the process of asset management and budget management in present administrative institution.Besides,we try to explore a set of accord with economic operation rules,department budget operation system with era characteristics,so as to realize department asset management standardization,scientification and refinement.All those works were done to promote the reform of the national administrative institution asset management and to improve the efficiency of the government budget,and finally push the use of fiscal funds to be more transparent,scientific and reasonable.In this article,we use the management control theory and the principal-agent theory,and adopts the field research,the literature research method to have our work done.First of all,this paper illustrate the core concepts and basic theory,then we analyze and evaluate the practice of combining asset and budget management in China.Specifically,this paper analyzed the problems existing in the practice of administrative institution of the H area from Guangdong province,these problems include: lag in asset data,lack of linkage between assets department and budget management,budgeting is not scientific,the management of asset income is weak,the quality of compilation and reporting is low,the allocation of asset personnel is unreasonable and the problems exist in asset inventory and disposal.On this basis,this paper analyzes the causes of these problems from the aspects of cognition,system process,budget execution process,budget supervision and performance appraisal mechanism.Finally,we further explore the path to improve the combined management effect of assets and budgets of administrative institutions in H district.Based on the existing research and practice results,this paper puts forward the following approaches: First,raise awareness and strengthen attention.Second,establish rules and regulations and standardize management.Third,realize the informationization of management and the dynamic management of assets.Fourth,improve the working process and audit mechanism.Fifth,improve the income management of state-owned assets.Sixth,give full play to the role of supervision and inspection of all parties.Seventh,make assets public and improve transparency.